Brand name exceptions: unit-packed goods with registered or actionable brand rights face specified GST treatment and procedural conditions. The notification amends schedule exemptions to exclude from exemption goods put up in unit containers that either (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right is available, subject to conditions in Annexure I. It revises the Explanation to define 'brand name' and 'registered brand name' (including registrations under specified laws as on 15th May, 2017), inserts procedural requirements for voluntarily foregoing brand rights, and adds/revises several tariff entries including cotton seed oil cake, KVIC-sold khadi fabric, clay idols and a list of indigenous handmade musical instruments in Annexure II.
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Brand name exceptions: unit-packed goods with registered or actionable brand rights face specified GST treatment and procedural conditions.
The notification amends schedule exemptions to exclude from exemption goods put up in unit containers that either (a) bear a registered brand name or (b) bear a brand name on which an actionable claim or enforceable right is available, subject to conditions in Annexure I. It revises the Explanation to define "brand name" and "registered brand name" (including registrations under specified laws as on 15th May, 2017), inserts procedural requirements for voluntarily foregoing brand rights, and adds/revises several tariff entries including cotton seed oil cake, KVIC-sold khadi fabric, clay idols and a list of indigenous handmade musical instruments in Annexure II.
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